NEW DELHI: The GST department has barred taxpayers from filing GST returns after expiry of a three-year period from due date of furnishing the said return ... GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR ...

While the GSTR-9 annual return can very well be filed without the GSTR-9C return, the law recommends both the returns be filed together. The present notification is relevant for those taxpayers ...